Export consignments not treated as supply; invoices and refunds arise only on sale or after lapse of the period.
Sending or taking goods out of India for exhibition or on consignment for export promotion is not a supply under section 7 and therefore not a zero rated supply under section 16. Such specified goods must be accompanied by a delivery challan and records maintained. The arrangement is sale on approval: supply arises on sale abroad or is deemed on expiry of the statutory period if not sold or returned. Tax invoices must be issued at sale or on the deeming date, and refund of input tax credit for zero rated supply is permissible only after invoices are issued and conditions are met.

GST refund procedure streamlined: electronic uploading required and Net ITC includes all inputs for inverted-rate refund calculations.
All supporting documents, statements and undertakings for FORM GST RFD-01A must be electronically uploaded at filing; ARN is generated only after completion of filing and upload and the application is then electronically transferred to the jurisdictional proper officer. Net ITC for inverted duty refunds includes ITC on all inputs in the relevant period regardless of rate; refunds exclude tax on input services and capital goods. Compensation cess refunds for exports under LUT/bond must be recomputed as if cess credit was available in original periods, and ITC reversed in returns is not treated as availed for refund unless re-availed with corresponding accounting reversal.

Amendment to Sea Cargo Manifest Regulations revises commencement and requires trade and officers to comply under Customs Act authority.
Amendment to the Sea Cargo Manifest and Transhipment Regulations, 2018 substitutes a revised commencement date for Regulation 15(2), is issued under powers conferred by section 157 read with specified provisions of the Customs Act, 1962, and takes effect on publication in the Official Gazette; actions mandated by this Public Notice are to be treated as standing orders for officers and staff and must be complied with by trade stakeholders.

Delegation of powers for SEZ unit relocation allows Development Commissioners to approve intra zone transfers subject to documentation and tax conditions
Jurisdictional Development Commissioners are delegated authority to approve intra zone SEZ unit relocations, conditional on verification of a No Dues Certificate from the current developer/co developer and a consent letter or offer of space from the receiving developer/co developer; approvals must state that tax incentives continue only for the remaining allowable period, the assessing officer may assess taxability arising from the transfer, and the unit must refund duty incentives on assets not shifted.

Proper-officer functions under GST are retrospectively assigned to Assistant Commissioners and GST Officers from implementation of the Act.
Proper-officer functions under sections 73 and 74 of the Delhi Goods and Services Tax Act, 2017 are assigned to all Assistant Commissioners and Goods and Services Tax Officers of the Department of Trade and Taxes. They are authorised to perform these functions as Proper Officers within the meaning of the Act. The assignment applies retrospectively from 1 July 2017.

Trial GST return filing targets set for ANX-1 and ANX-2 uploads, with workshops and monthly reporting required.
Trial implementation of the proposed new GST return system required taxpayers to familiarise themselves with preparation and filing of ANX-1 and ANX-2 before the system became effective from 01.04.2020. Zone-wise targets were prescribed for monthly and quarterly trial uploads on the GST Common Portal, with an aggregate target of 200000 uploads, and divisional authorities were directed to allocate the target among range offices in proportion to eligible taxpayers. Workshops, monthly reporting, feedback collection, and technical issue reporting were also mandated.

Territorial jurisdiction update: Revised regional jurisdictions for DGFT notified, redefining Regional Authorities' territorial coverage and administration.
The Director General of Foreign Trade, under paragraph 2.04 of the Foreign Trade Policy, issues a Public Notice revising Appendix amendments to Appendix 1A and thereby notifies revised territorial jurisdictions for DGFT Headquarters and its Regional, Joint, Additional and Deputy Directorates. The amendment reallocates States, Union Territories, districts and specified local areas to particular Regional Authorities, aligns the change with O & M Instructions Nos. 7/2019 and 8/2019, and incorporates the revised Appendix into the Appendices and Aayat Niryat Forms for administrative and licensing purposes.

Import manifest amendment process simplified for short landing shipments; shipping lines must submit certificate, reports and email application promptly.
The notice requires shipping lines to notify the Boarding Office at off loading and obtain a Short Landing Certificate backed by reports from the Master and the Terminal Operator; the Shipping Line must then email an amendment application to the Deputy Commissioner (Import Noting Section) attaching those reports, the Short Landing Certificate or endorsement and proof of payment of amendment fees, with the Import Noting Section disposing of requests the same working day and shipping lines registering contact details for official communications.

Due date extension for income tax returns in Jammu and Kashmir and Ladakh provides additional filing time under statutory order.
The Central Board of Direct Taxes extended the due date for filing Income tax Returns and Tax Audit Reports to 30th November, 2019 for all categories of assessees in the Union Territory of Jammu and Kashmir and Union Territory of Ladakh, partially modifying earlier CBDT orders. It further clarifies that returns filed after the earlier August due date but before this order's issuance shall be deemed filed within the statutory due date when read with prior CBDT directions.

Disclosure of divergence in asset classification requires listed banks to promptly report regulator assessed NPA divergences upon receipt.
Listed banks must promptly disclose to the stock exchange divergences in asset classification and provisioning identified in the regulator's Final Risk Assessment Report when those divergences exceed prescribed materiality thresholds; disclosures must follow the regulator's prescribed format and be made immediately upon receipt of the report rather than in the annual financial statements.

DPD Scheme: importers must file Annexure A with default stacking choice and undertake operational DPD conditions before clearance.
Importers must submit Annexure A including a one time Default Stacking code and preferred CFS where applicable, plus IEC/GST/registration details, import history, commodities requiring tests/NOCs, contact and address information, and required enclosures; applicants must undertake operational conditions for DPD such as engaging own trailers, clearing containers within 24 hours, filing advance bill of entry and paying duty before vessel arrival, providing container details to authorities, producing containers for scanning, notifying AEO/IEC status changes, and making a self declaration regarding past mis declarations or prosecutions.

Drawback rate amendment: refund of duty-paid inputs allowed at All Industry Rate; brand-rate claims require formal application.
Amendment of Chapter 7 removes the words 'basic custom' from paragraph 7.02 and revises paragraph 7.06 to require applications in the prescribed form with supporting documents to the RA or DC for fixation of brand rate; it clarifies brand rate claims where basic customs duty paid is relied upon. It reaffirms that drawback is normally payable at the All Industry Rate where no CENVAT credit was availed by the supplier, and permits applications for brand rate where the All Industry Rate is unavailable or is less than four fifths of duties actually paid on inputs; refund of drawback on duty paid on inputs is allowed on the All Industry Rate.

Special Notified Zone for rough diamonds enables air-only import, on-site viewing and sale with customs-controlled sealing and re-export procedures.
A Special Notified Zone at Gujarat Hira Bourse, Surat is authorised for air-only import, viewing, auction/sale and re-export of rough diamonds under customs supervision. Facility plans and security arrangements must be approved by the jurisdictional customs authority; consignors must be those permitted under the RBI circular. Imported parcels must carry invoice, packing list, insurance and Kimberley Process Certificate, be transhipped from Sahar Mumbai, examined, sealed and placed in the SNZ strong room. Sales occur only by lot, with repacking and resealing within sixty days; sold lots use the mining company sale invoice as the declaration of value under Section 14, and unsold lots must be exported under a shipping bill within seventy-five days.

New GST return system based on annexure-driven invoice reporting enabling real-time supplier upload and recipient acceptance workflow.
Introduction of a New Return System under GST based on GST ANX-1 and GST ANX-2. Taxpayers are assigned return types by turnover and supply profile; returns are prepared from invoice-level ANX-1/ANX-2 data with HSN requirement and reverse-charge reporting. Suppliers upload ANX-1; recipients act on auto-populated ANX-2 to accept, reject or keep pending within stipulated timelines; accepted entries are non-amendable without recipient reset. A matching tool reconciles ANX-2 with purchase registers. A prototype online and trial offline tool released for UAT, supervised by LGSTOs/SGSTOs with master trainers, using dummy data and established feedback channels.

GST exemption for grant of liquor licences: licence fees treated as neither supply, limiting GST applicability to other licences.
Grant of liquor licences by State Governments in return for licence or application fees is excluded from GST treatment and is to be treated as neither a supply of goods nor a supply of service from the notified October date; this circular notes prior transitional exemption for pre GST licence fees and clarifies the exclusion is limited to state-issued liquor licences and does not apply to other licence fees.

Securities lending fees are taxable; intermediaries' facilitation taxed; borrower bears GST under reverse charge from 1 Oct 2019.
Lending of securities under the Securities Lending Scheme does not amount to disposal of securities and thus is not a supply of securities; however, the lending fee charged by the lender is consideration for a taxable service (taxable since 01.07.2017). Intermediaries' facilitation for commission is also taxable. The supply attracts GST at 18%. For 01.07.2017-30.09.2019 GST was payable by the lender under forward charge (IGST); from 01.10.2019 GST is payable by the borrower under reverse charge (IGST).

Place of supply: composite software and chip design with ancillary testing is the recipient's location for taxation purposes.
Where testing of software or chip designs on recipient supplied prototype hardware is ancillary to a composite supply of software/design services, the contract is a single supply and the place of supply is the location of the service recipient; separate application of the rule for goods made physically available by the recipient does not alter the place of supply for the ancillary testing component.

GST exemption for educational services: DG Shipping approved maritime courses qualify when they lead to legally recognised certificates under shipping law.
Services supplied by DG Shipping approved Maritime Training Institutes qualify as exempt educational services where the institute provides education as part of a curriculum leading to a qualification recognised by law; DG Shipping approval under the Merchant Shipping Act and STCW Rules establishes institute and course recognition, and the exemption is subject to conditions at Sl. No. 66 of Notification No. 12/2017 State Tax (Rate).

GST on donor name display not leviable where mere acknowledgement lacks advertising or quid pro quo
Where a charitable organisation displays a donor's name or places name plates as an expression of gratitude and public recognition without advertising or promoting the donor's business, there is no obligation (quid pro quo) and the receipt remains a gift/donation rather than consideration for a service; accordingly GST is not leviable. The non-taxability requires three conditions: (1) the recipient is a charitable organisation, (2) the payment has the character of a donation, and (3) the purpose is philanthropic and not for advertisement.

GST on airport levies: airlines acting as pure agents should not charge GST on PSF and UDF; airport operators liable.
PSF and UDF are consideration for services provided by airport operators and are taxable. Airlines that collect these charges act as agents and, if meeting pure agent conditions under Rule 33, must separately indicate PSF/UDF and the GST payable by the airport operator on their invoices; such amounts are excluded from the value of the airline's supply and airlines may not claim ITC on GST paid on PSF/UDF. Airport operators are liable to remit GST on PSF/UDF; collection charges paid to airlines are taxable to airlines and ITC is available to airport operators.